Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2001 (No. 1)
I, BRUCE WILLIAM QUIGLEY, Deputy Chief Tax Counsel — Indirect Taxes, delegate of the Commissioner of Taxation, make this Determination under subsection 40-100 (1) of the Income Tax Assessment Act 1997.
Dated 14 December 2001
(signed by Bruce Quigley)
Deputy Chief Tax Counsel — Indirect Taxes
1 Name of Determination
This Determination is the Income Tax (Effective Life of Depreciating Assets) Amendment Determination 2001 (No. 1).
2 Commencement
This Determination commences on 1 January 2002.
3 Amendment of Income Tax (Effective Life of Depreciating Assets) Determination 2001
Schedule 1 amends the Income Tax (Effective Life of Depreciating Assets) Determination 2001.
Schedule 1 Amendments
(section 3)
[1] Table A, industry category Agriculture, Forestry and Fishing (01110 to 04203), sub-category Forestry and Logging (03010 to 03030)
omit
Saw Milling Equipment: |
|
|
|
Dry or planner mill plant: |
|
|
|
Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) | 10 | * | 1 Jan 2001 |
Stacker | 15 | * | 1 Jan 2001 |
Tray sorter | 15 | * | 1 Jan 2001 |
Green mill plant: |
|
|
|
Edger line plant (includes board edger and resaw) | 10 | * | 1 Jan 2001 |
Heating plant (includes storage bins/silos) | 15 | * | 1 Jan 2001 |
Kiln drying plant: |
|
|
|
Generally (includes kiln trolleys/carriages, traverser and weights) | 10 | * | 1 Jan 2001 |
Timber drying kilns and reconditioners | 15 | * | 1 Jan 2001 |
Main saw line plant (includes saws, chipper canter, board separator and cant turner) | 10 | * | 1 Jan 2001 |
Sorter and trimming line plant: |
|
|
|
Generally (includes grade mark reader and multi trimmer) | 10 | * | 1 Jan 2001 |
Stackers | 15 | * | 1 Jan 2001 |
Vertical bin sorters | 15 | * | 1 Jan 2001 |
Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) | 10 | * | 1 Jan 2001 |
Log, Lumber and Waste Transfer Equipment | 15 | * | 1 Jan 2001 |
Log Yard Equipment: |
|
|
|
Fixed and mobile cranes | 12 | * | 1 Jan 2001 |
Mobile equipment (including log loaders with log grabs) | 7 | * | 1 Jan 2001 |
Watering systems | 15 | * | 1 Jan 2001 |
Miscellaneous plant: |
|
|
|
Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) | 10 | * | 1 Jan 2001 |
Moisture meters | 3 | * | 1 Jan 2001 |
Saw and knife sharpening equipment | 10 | * | 1 Jan 2001 |
Walkways | 15 | * | 1 Jan 2001 |
Waste processing equipment: |
|
|
|
Bins – waste, chip and fuel | 15 | * | 1 Jan 2001 |
Chippers, shakers/screens and hoggers | 10 | * | 1 Jan 2001 |
[2] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302)
omit
Electric dodgems: |
|
|
|
Cars (including internal electric motors and trolley rods) | 3 |
| 1 Jan 2001 |
Electrical and structural equipment providing power to drive the cars | 20 |
| 1 Jan 2001 |
Hot air balloons: |
|
|
|
Envelope and cane basket | 3 |
| 1 Jan 2001 |
Associated equipment (inflator fan, burner unit, fuel cylinders) | 10 |
| 1 Jan 2001 |
Merry-Go-Rounds: |
|
|
|
If fixed and protected from weather | 20 |
| 1 Jan 2001 |
Others | 131/3 |
| 1 Jan 2001 |
Mini Wheel | 10 |
| 1 Jan 2001 |
Super slides | 10 |
| 1 Jan 2001 |
Waterslide and associated equipment | 20 |
| 1 Jan 2001 |
Wild cat | 10 |
| 1 Jan 2001 |
Zipper | 10 |
| 1 Jan 2001 |
insert
Rides and devices (fixed or mobile): |
|
|
|
Chair-o-planes | 15 | * | 1 Jan 2002 |
Children’s indoor soft playgrounds | 5 | * | 1 Jan 2002 |
Children’s rides (designed for the carriage of children less than 8 years old) | 15 | * | 1 Jan 2002 |
Ferris wheels | 25 | * | 1 Jan 2002 |
Free falls (including giant drop and tower of terror) | 25 | * | 1 Jan 2002 |
Inflatables (including jumping castles) | 5 | * | 1 Jan 2002 |
Overhead transit devices (including chair lifts and cabin lifts) | 25 | * | 1 Jan 2002 |
Roller coasters: |
|
|
|
Non-powered (including corkscrew loop, looping coasters and mini roller coasters – wild cat, mad mouse) | 25 | * | 1 Jan 2002 |
Powered (including tornado) | 15 | * | 1 Jan 2002 |
Round rides with or without additional motions (including merry-go-rounds) | 15 | * | 1 Jan 2002 |
Self-drive non-powered gravity rides (including toboggans and bob-sleds): |
|
|
|
Track | 20 | * | 1 Jan 2002 |
Vehicle | 5 | * | 1 Jan 2002 |
Self-drive powered rides (including dodgems and go-karts): |
|
|
|
Track | 15 | * | 1 Jan 2002 |
Vehicle | 5 | * | 1 Jan 2002 |
Simulators | 10 | * | 1 Jan 2002 |
Swinging rides (including pirate ship, spaceloop, and rainbow) | 15 | * | 1 Jan 2002 |
Trains, tracked or trackless (including tractor trains and miniature railways) | 10 | * | 1 Jan 2002 |
Water rides | 20 | * | 1 Jan 2002 |
Water slides ‘gravity powered’ | 20 | * | 1 Jan 2002 |
[3] Table A, industry category Cultural and Recreational Services (91110 to 93302), sub-category Sport, Gambling and Other Recreation Services (93111 to 93302)
omit
Inflatable Amusements | 2 |
| 1 Jan 2001 |
[4] Table A, industry category Electricity, Gas and Water Supply (36100 to 37020), sub-category Electricity and gas supply (36100 to 36200)
substitute
Electricity supply (36100) | |||
Electricity Distribution: |
|
|
|
Control, monitoring, communications and protection systems | 10 | * | 1 Jan 2002 |
Customer meters (incorporating load and time switches if fitted) | 25 | * | 1 Jan 2002 |
Customer service mains or cable, above ground | 40 | * | 1 Jan 2002 |
Customer service mains or cable, underground | 50 | * | 1 Jan 2002 |
Distribution lines: |
|
|
|
Above ground (incorporating conductors; cross arms, insulators and fittings; poles – concrete, wood, steel or stobie; and transformers – pole or ground pad mounted) | 45 | * | 1 Jan 2002 |
Combination of above ground and underground | 47½ | * | 1 Jan 2002 |
Underground (incorporating cables, fittings and ground pad mounted transformers) | 50 | * | 1 Jan 2002 |
Distribution substations/transformers, pole or ground pad mounted | 40 | * | 1 Jan 2002 |
Distribution zone substations (excluding control, monitoring, communications and protection systems) | 40 | * | 1 Jan 2002 |
Nightwatchman’s lights | 15 | * | 1 Jan 2002 |
Street lights | 15 | * | 1 Jan 2002 |
Electricity Generation: |
|
|
|
Ash and Dust Handling and Disposal: |
|
|
|
Ash dams | 20 | * | 1 Jan 2002 |
Ash slurry system | 15 | * | 1 Jan 2002 |
Conveyors | 30 | * | 1 Jan 2002 |
Crushers | 15 | * | 1 Jan 2002 |
On-site storage silos, concrete or steel | 30 | * | 1 Jan 2002 |
Fuel Supply and Handling: |
|
|
|
On-site gaseous fuel supply system (incorporating downstream delivery pipelines) | 30 | * | 1 Jan 2002 |
On-site liquid fuel supply system (incorporating downstream delivery pipelines) | 30 | * | 1 Jan 2002 |
Solid Fuels: |
|
|
|
Coal handling assets (including conveyors, slot bunker, transfer towers, and weighers) | 30 | * | 1 Jan 2002 |
Day bunkers and silos, concrete or steel (incorporating top side conveyor system) | 30 | * | 1 Jan 2002 |
On-site coal storage assets (including stacking and reclaiming assets) | 30 | * | 1 Jan 2002 |
On-site storage silos, concrete or steel | 30 | * | 1 Jan 2002 |
Quality control assets (including coal sampling assets and secondary crushers) | 30 | * | 1 Jan 2002 |
Power Generators: |
|
|
|
Co-Generation: |
|
|
|
Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
Control and monitoring system | 15 | * | 1 Jan 2002 |
Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
Gas turbine generators | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
Heat recovery steam generator | 30 | * | 1 Jan 2002 |
Miscellaneous assets | 30 | * | 1 Jan 2002 |
On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
Reciprocating engine, diesel fired | 20 | * | 1 Jan 2002 |
Reciprocating engine, gas spark ignition | 20 | * | 1 Jan 2002 |
Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
Steam turbine generator | 30 | * | 1 Jan 2002 |
Combined Cycle: |
|
|
|
Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
Control and monitoring system | 15 | * | 1 Jan 2002 |
Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
Gas turbine generators | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
Heat recovery steam generator | 30 | * | 1 Jan 2002 |
Miscellaneous assets | 30 | * | 1 Jan 2002 |
On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
Steam turbine generator | 30 | * | 1 Jan 2002 |
Diesel or Gas Engine: |
|
|
|
Control and monitoring system | 15 | * | 1 Jan 2002 |
Diesel reciprocating engine | 20 | * | 1 Jan 2002 |
Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
Gas spark ignition reciprocating engine | 20 | * | 1 Jan 2002 |
Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
Miscellaneous assets | 30 | * | 1 Jan 2002 |
On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
Gas Turbine: |
|
|
|
Control and monitoring system | 15 | * | 1 Jan 2002 |
Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
Gas turbine generators | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
Miscellaneous assets | 30 | * | 1 Jan 2002 |
On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
Hydro-electric: |
|
|
|
Control and monitoring system | 15 | * | 1 Jan 2002 |
Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
Hydro turbines and generators | 40 | * | 1 Jan 2002 |
Miscellaneous assets | 40 | * | 1 Jan 2002 |
On-site switchyard with conventional outdoor switchgear | 40 | * | 1 Jan 2002 |
On-site switchyard with gas insulated switchgear | 35 | * | 1 Jan 2002 |
Station and auxiliary electrical systems within the power station | 40 | * | 1 Jan 2002 |
Thermal: |
|
|
|
Condensing and feed heating assets | 30 | * | 1 Jan 2002 |
Control and monitoring system | 15 | * | 1 Jan 2002 |
Emergency power supply assets (including batteries and uninterruptable power supply assets) | 15 | * | 1 Jan 2002 |
Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
Miscellaneous assets | 30 | * | 1 Jan 2002 |
On-site switchyard with conventional outdoor switchgear | 30 | * | 1 Jan 2002 |
On-site switchyard with gas insulated switchgear | 30 | * | 1 Jan 2002 |
Primary dust collection system (incorporating electrostatic precipitators or baghouse filters) | 30 | * | 1 Jan 2002 |
Solid fuel preparation assets (including fuel feeders and milling assets) | 30 | * | 1 Jan 2002 |
Station and auxiliary electrical systems within the power station | 30 | * | 1 Jan 2002 |
Steam generator | 30 | * | 1 Jan 2002 |
Steam turbine generator | 30 | * | 1 Jan 2002 |
Wind: |
|
|
|
Generator transformer and unit transformer in sub-tropical area | 30 | * | 1 Jan 2002 |
Generator transformer and unit transformer in tropical area | 25 | * | 1 Jan 2002 |
Wind turbine | 20 | * | 1 Jan 2002 |
Power Station Civil and Structural Works: |
|
|
|
Chimney stack: |
|
|
|
Concrete surround | 30 | * | 1 Jan 2002 |
Steel flues | 20 | * | 1 Jan 2002 |
Cooling tower, concrete or timber | 30 | * | 1 Jan 2002 |
Cooling water system (excluding cooling towers and condensing assets) | 30 | * | 1 Jan 2002 |
Power Station Buildings, to the extent that they form an integral part of plant | 30 | * | 1 Jan 2002 |
Workshop machinery and tools | 20 | * | 1 Jan 2002 |
Electricity Transmission: |
|
|
|
Control, monitoring, communications and protection systems | 12½ | * | 1 Jan 2002 |
Power transformers | 40 | * | 1 Jan 2002 |
Transmission lines (incorporating conductors, insulators and towers) | 47½ | * | 1 Jan 2002 |
Transmission substations (excluding power transformers and control, monitoring, communications and protection systems) | 40 | * | 1 Jan 2002 |
[5] Table A, industry category Health and Community Services (86110 to 87290)
omit
Blood count machine | 5 |
| 1 Jan 2001 |
[6] Table A, industry category Health and Community Services (86110 to 87290)
omit
Medical analyser systems | 62/3 |
| 1 Jan 2001 |
[7] Table A, industry category Health and Community Services (86110 to 87290)
after
Other plant (not being in the nature of instruments) | 131/3 |
| 1 Jan 2001 |
insert
Pathologist’s Assets: |
|
|
|
Batch slide stainer | 6 | * | 1 Jan 2002 |
Bio hazard chambers | 10 | * | 1 Jan 2002 |
Centrifuges | 5 | * | 1 Jan 2002 |
Incubators | 6 | * | 1 Jan 2002 |
Laboratory analysers | 5 | * | 1 Jan 2002 |
Microscopes | 10 | * | 1 Jan 2002 |
Rotary microtomes | 6 | * | 1 Jan 2002 |
Tissue embedding systems | 6 | * | 1 Jan 2002 |
Tissue processors | 6 | * | 1 Jan 2002 |
[8] Table A, industry category Manufacturing (21110 to 29490), sub‑category Food, beverage and tobacco manufacturing (21110 to 21900)
omit
Bakers’ Plant: |
|
|
|
General plant | 131/3 |
| 1 Jan 2001 |
Slicing and wrapping machines | 10 |
| 1 Jan 2001 |
Biscuit-making Plant | 131/3 |
| 1 Jan 2001 |
Bread Manufacture: |
|
|
|
General plant | 12 |
| 1 Jan 2001 |
Slicing and wrapping machines | 10 |
| 1 Jan 2001 |
insert
Baking Assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies: |
|
|
|
Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray unit, pan cleaners, and topping applicators) | 15 | * | 1 Jan 2002 |
Automatic pan storage unit | 20 | * | 1 Jan 2002 |
Automatic product handling assets (including basket loader and basket stacker) | 15 | * | 1 Jan 2002 |
Bread crumb assets (including bagger, debagger, hammer mill, oven, screw conveyor, and sifter) | 20 | * | 1 Jan 2002 |
Conveyors: |
|
|
|
Generally | 15 | * | 1 Jan 2002 |
Infloor | 12 | * | 1 Jan 2002 |
Cooling and refrigeration assets: |
|
|
|
Cooling tunnels, tray and vacuum coolers | 20 | * | 1 Jan 2002 |
Freezers (including blast freezer, plate freezer) | 15 | * | 1 Jan 2002 |
Spiral cooler, spiral freezer | 10 | * | 1 Jan 2002 |
Final prover (mechanical type) | 15 | * | 1 Jan 2002 |
Final prover (rack type) | 8 | * | 1 Jan 2002 |
Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weigher, extruders, final moulder/panner, first/intermediate prover, gauge rolls, laminators, meat cooker, meat extruder, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow hander, sheeters and stampers) | 121/2 | * | 1 Jan 2002 |
Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) | 15 | * | 1 Jan 2002 |
Ovens: |
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|
|
Rack ovens | 8 | * | 1 Jan 2002 |
Tray type ovens (including swing tray) | 20 | * | 1 Jan 2002 |
Tunnel ovens: |
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|
Generally | 20 | * | 1 Jan 2002 |
Lidding systems | 10 | * | 1 Jan 2002 |
Packaging assets (including accumulators, bag closer, bread bagger, box and carton making machines, finished product check weigher, flow wrappers, metal detectors, robotic pick and place and shrink wrappers) | 10 | * | 1 Jan 2002 |
Proof and bake systems: |
|
|
|
Spiral oven | 15 | * | 1 Jan 2002 |
Spiral prover | 10 | * | 1 Jan 2002 |
Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) | 121/2 | * | 1 Jan 2002 |
Slicers (including bread band slicer, cake slicer and reciprocating blade slicer) | 10 | * | 1 Jan 2002 |
Storage, feeding and ingredient handling assets: |
|
|
|
Flour silos | 25 | * | 1 Jan 2002 |
Blowers, flour sifters and grain soak systems | 15 | * | 1 Jan 2002 |
Weighers | 10 | * | 1 Jan 2002 |
[9] Table A, industry category Manufacturing (21110 to 29490), sub‑category Food, beverage and tobacco manufacturing (21110 to 21900)
omit
Cake-making Plant | 20 |
| 1 Jan 2001 |
[10] Table A, industry category Manufacturing (21110 to 29490), after sub-category Food, beverage and tobacco manufacturing (21110 to 21900)
insert
Log Sawmilling and Timber Dressing and other wood product manufacturing (23110 to 23290) | |||
Clothes Peg Manufacturing Plant (wood) | 131/3 |
| 1 Jan 2001 |
Case-making Plant | 131/3 |
| 1 Jan 2001 |
Cork Manufacturers’ Plant | 10 |
| 1 Jan 2001 |
Frame (Picture) Manufacturing Plant | 131/3 |
| 1 Jan 2001 |
Joinery Plant | 131/3 |
| 1 Jan 2001 |
Moulding Machinery (wood) | 131/3 |
| 1 Jan 2001 |
Saw Milling Equipment: |
|
|
|
Dry or planner mill plant: |
|
|
|
Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) | 10 | * | 1 Jan 2001 |
Stacker | 15 | * | 1 Jan 2001 |
Tray sorter | 15 | * | 1 Jan 2001 |
Green mill plant: |
|
|
|
Edger line plant (includes board edger and resaw) | 10 | * | 1 Jan 2001 |
Heating plant (includes storage bins/silos) | 15 | * | 1 Jan 2001 |
Kiln drying plant: |
|
|
|
Generally (includes kiln trolleys/carriages, traverser and weights) | 10 | * | 1 Jan 2001 |
Timber drying kilns and reconditioners | 15 | * | 1 Jan 2001 |
Main saw line plant (includes saws, chipper canter, board separator and cant turner) | 10 | * | 1 Jan 2001 |
Sorter and trimming line plant: |
|
|
|
Generally (includes grade mark reader and multi trimmer) | 10 | * | 1 Jan 2001 |
Stackers | 15 | * | 1 Jan 2001 |
Vertical bin sorters | 15 | * | 1 Jan 2001 |
Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets.) | 10 | * | 1 Jan 2001 |
Log, Lumber and Waste Transfer Equipment | 15 | * | 1 Jan 2001 |
Log Yard Equipment: |
|
|
|
Fixed and mobile cranes | 12 | * | 1 Jan 2001 |
Mobile equipment (including log loaders with log grabs) | 7 | * | 1 Jan 2001 |
Watering systems | 15 | * | 1 Jan 2001 |
Miscellaneous plant: |
|
|
|
Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) | 10 | * | 1 Jan 2001 |
Moisture meters | 3 | * | 1 Jan 2001 |
Saw and knife sharpening equipment | 10 | * | 1 Jan 2001 |
Walkways | 15 | * | 1 Jan 2001 |
Waste processing equipment: |
|
|
|
Bins – waste, chip and fuel | 15 | * | 1 Jan 2001 |
Chippers, shakers/screens and hoggers | 10 | * | 1 Jan 2001 |
Wood Working Plant | 131/3 |
| 1 Jan 2001 |
[11] Table A, industry category Manufacturing (21110 to 29490), sub‑category Wood and paper product manufacturing (23110 to 23390)
substitute
Paper and Paper Products manufacturing (23110 to 23390) | |||
Pulp and Paper Mill Assets: |
|
|
|
Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) | 15 | * | 1 Jan 2002 |
Box and carton making assets (including box converting assets and corrugators) | 10 | * | 1 Jan 2002 |
Chemical preparation assets (including tanks and pipes used for chemical preparation) | 10 | * | 1 Jan 2002 |
Electrical and instrumentation assets: |
|
|
|
Control systems | 10 | * | 1 Jan 2002 |
Control valves | 15 | * | 1 Jan 2002 |
Local indicators (pressure, level and temperature) | 15 | * | 1 Jan 2002 |
Power plant assets (including switchgear, transformers, and turbo generators) – see Table A Electricity supply (36100) |
| * | 1 Jan 2002 |
Sensors: |
|
|
|
Specialised | 8 | * | 1 Jan 2002 |
Standard | 15 | * | 1 Jan 2002 |
Finishing and converting assets (including cut size sheeting/ream wrapping assets, reel wrappers, sheeting machines, tissue converting lines and winders) | 15 | * | 1 Jan 2002 |
Paper machine assets: |
|
|
|
Dry end assets (including calenders, coaters and reelers) | 15 | * | 1 Jan 2002 |
Dryers (including MG cylinder and yankee cylinder) | 25 | * | 1 Jan 2002 |
Size press | 15 | * | 1 Jan 2002 |
Wet end assets (including forming section, head box and press section) | 10 | * | 1 Jan 2002 |
Pulp process assets: |
|
|
|
Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) | 20 | * | 1 Jan 2002 |
Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) | 15 | * | 1 Jan 2002 |
Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) | 15 | * | 1 Jan 2002 |
Tanks | 20 | * | 1 Jan 2002 |
Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) | 10 | * | 1 Jan 2002 |
[12] Table A, industry category Mining (11010 to 15200), sub-category Coal Mining and Metal Ore Mining (11010 to 110202) and (13110 to 13190)
omit
Rolling stock (trucks for carriage of coal) | 40 |
| 1 Jan 2001 |
insert
Railway infrastructure assets and rolling-stock – see Table A Rail Transport (62000) |
| * | 1 Jan 2002 |
[13] Table A, industry category Mining (11010 to 15200), sub-category Oil and Gas Extraction (12000)
omit
Rail tank cars | 20 |
| 1 Jan 2001 |
Railway and tramway lines and permanent way | 20 |
| 1 Jan 2001 |
[14] Table A, industry category Retail Trade (51100 to 53295), sub‑category Food Retailing (51211 to 51290)
after
Butchers’ Plant | 20 |
| 1 Jan 2001 |
insert
Retail Biscuit, Bread, Cake and Pastry Baking Assets: |
|
|
|
Bread Slicers | 7 | * | 1 Jan 2002 |
Bun Divider/Rounder | 8 | * | 1 Jan 2002 |
Fixed Bowl Spiral Mixers | 7 | * | 1 Jan 2002 |
Hydraulic Dough Divider | 7 | * | 1 Jan 2002 |
Moulders | 8 | * | 1 Jan 2002 |
Ovens (Convection) | 8 | * | 1 Jan 2002 |
Ovens (Multi-decked, rotating rack or static rack, rotating deck) | 10 | * | 1 Jan 2002 |
Planetary Mixers | 7 | * | 1 Jan 2002 |
Provers/Prover Retarders | 6 | * | 1 Jan 2002 |
Semi-automated Baguette, Bread and Bread Roll Making Assets | 12 | * | 1 Jan 2002 |
Semi-automated Doughnut Making Assets | 8 | * | 1 Jan 2002 |
[15] Table A, industry category Transport and Storage (61100 to 67090), sub-category Air and Space Transport (64010)
omit
Gliders | 10 |
| 1 Jan 2001 |
[16] Table A, industry category Transport and Storage (61100 to 67090), sub-category Rail Transport (62000)
omit
Electric Railway: |
|
|
|
Bridge Works: |
|
|
|
Brick, stone or concrete | 100 |
| 1 Jan 2001 |
Other | 331/3 |
| 1 Jan 2001 |
Electric Transmission Lines | 131/3 |
| 1 Jan 2001 |
Supporting structures (standards etc): |
|
|
|
Concrete, brick or stone | 100 |
| 1 Jan 2001 |
Iron or steel | 40 |
| 1 Jan 2001 |
Switch gear | 20 |
| 1 Jan 2001 |
Track structure (sleepers, rail, ballast, etc) | 20 |
| 1 Jan 2001 |
Railway Track (tamping machines) | 10 |
| 1 Jan 2001 |
Rolling Stock: |
|
|
|
Carriages: |
|
|
|
Country passenger service | 20 |
| 1 Jan 2001 |
Suburban passenger service | 131/3 |
| 1 Jan 2001 |
Locomotives: |
|
|
|
Country passenger service | 20 |
| 1 Jan 2001 |
Mining and industry | 131/3 |
| 1 Jan 2001 |
Suburban passenger service | 131/3 |
| 1 Jan 2001 |
Trucks, wagons etc: |
|
|
|
General haulage | 10 |
| 1 Jan 2001 |
insert
Infrastructure Assets: |
|
|
|
Electrification Assets: |
|
|
|
Overhead distribution lines (incorporating conductors, contact catenary, cross arms, insulators and fittings, and poles) | 331/3 | * | 1 Jan 2002 |
Power transformers | 30 | * | 1 Jan 2002 |
Substations (incorporating switchgear and circuit breakers) | 40 | * | 1 Jan 2002 |
Passenger information and ticketing system | 15 | * | 1 Jan 2002 |
Signalling assets (including axle detectors, block signals, dragging equipment detector, hot boxes, interlockings, level crossings, and train control and train describer) | 15 | * | 1 Jan 2002 |
Trackwork (incorporating rails, sleepers, ballast, permanent way/top 600, and integral bridges, culverts and tunnels): |
|
|
|
Freight (trackwork used by vehicles with gross axle loads of 30 tonnes and below per vehicle): |
|
|
|
Heavy haul (trackwork carrying >20 GMT per annum ) | 30 | * | 1 Jan 2002 |
Light haul (trackwork carrying <1 GMT per annum) | 50 | * | 1 Jan 2002 |
Medium haul (trackwork carrying between 1GMT and 20 GMT per annum) | 40 | * | 1 Jan 2002 |
Freight (trackwork used by vehicles with gross axle loads above 30 tonnes per vehicle) | 20 | * | 1 Jan 2002 |
Passenger | 40 | * | 1 Jan 2002 |
Turnouts and Crossings | 20 | * | 1 Jan 2002 |
Rolling-stock: |
|
|
|
Locomotives: |
|
|
|
Generally (including diesel-electric and electric) | 25 | * | 1 Jan 2002 |
Heavy Haul (bulk minerals/coal) | 20 | * | 1 Jan 2002 |
Underground (diesel-battery) | 15 | * | 1 Jan 2002 |
Passenger: |
| * |
|
Electric/diesel power cars and trailers | 30 | * | 1 Jan 2002 |
Locomotive hauled carriages (including baggage vans, diners, mail vans, sit-up cars, and sleepers) | 30 | * | 1 Jan 2002 |
Power Vans | 15 | * | 1 Jan 2002 |
Rail Mounted Track Infrastructure Assets: |
|
|
|
Generally (including ballast wagons/cleaners/regulators, rail grinders, sleeper laying machines and track recorders) | 20 | * | 1 Jan 2002 |
Mainline and switch tampers | 15 | * | 1 Jan 2002 |
Wagons – Bulk Freight: |
|
|
|
Mineral Ores and Coal: |
|
|
|
Carbon Steel | 20 | * | 1 Jan 2002 |
Ferritic Steel | 30 | * | 1 Jan 2002 |
Other: |
|
|
|
Coke Quencher | 15 | * | 1 Jan 2002 |
Grain Hoppers | 20 | * | 1 Jan 2002 |
Limestone | 20 | * | 1 Jan 2002 |
Pneumatic discharge - cement | 20 | * | 1 Jan 2002 |
[17] Table A, industry category Transport and Storage (61100 to 67090), sub-category Rail Transport (62000)
after
Used on tram lines | 40 |
| 1 Jan 2001 |
insert
Tank Cars | 20 | * | 1 Jan 2002 |
Wagons – Non Bulk Freight (including all wagons used for general and inter-modal freight) | 30 | * | 1 Jan 2002 |
[18] Table B, items beginning with A
after
Gliders/sailplanes | 10 |
| 1 Jan 2001 |
insert
Hot air balloons: |
|
|
|
Envelope and cane basket | 3 |
| 1 Jan 2001 |
Associated equipment (inflator fan, burner unit, fuel cylinders) | 10 |
| 1 Jan 2001 |
[19] Table B, items beginning with C
omit
Chemical Analyser Equipment (automatic) | 10 |
| 1 Jan 2001 |
[20] Table B, items beginning with D
omit
Dictaphones | 10 |
| 1 Jan 2001 |
[21] Table B, items beginning with G
omit
Galvanised Plant | 10 |
| 1 Jan 2001 |
insert
Galvanising Plant | 10 |
| 1 Jan 2002 |
[22] Table B, items beginning with M
omit
Multi-Tray Units | 3 |
| 1 Jan 2001 |
[23] Table B, items beginning with P
after
Power Tools (hand operated) | 5 |
| 1 Jan 2001 |
insert
Power Transformers | 45 | * | 1 Jan 2002 |
[24] Table B, items beginning with S
omit
Shafting | 20 |
| 1 Jan 2001 |
[25] Table B, items beginning with S
omit
Slitting Machine | 20 |
| 1 Jan 2001 |